| If you are discussing buying the lien on a property by paying the back taxes ??
The system works different in various states within the US and I know will work different in other nations.
In many states you don't actually buy the lien but actually buy the property which allows the old owner a number of years to redeeem the property by paying the amount you paid, plus interest plus improvements
In other states you actually own the property clear on the day of sale.
In some states you merely buy the lien. Of course if they did not pay the tax people, why do you think theyw ill pay you. And if the property has little value, you also have to consider that.
I have made fair money on some I bought ( I think I was allowed 10 percent interest on the last ones I did)
But I had one piece that no one ever would buy back,, I had to pay taxes for years and when I did sell it, I had paid more in taxes over the years than the property sold for. | 
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